From the Dell XPS 13 9310 with the Core i7 1165G7 Tiger Lake processor, I ran some benchmarks atop Ubuntu 20.10 looking at various possible driver combinations. The tests carried out included:
Linux 5.8 + Mesa 20.2 - The default configuration found for Ubuntu 20.10 as well as some other autumn 2020 Linux distributions.
Linux 5.8 + Mesa 21.0-dev - The performance if sticking to Ubuntu 20.10's default kernel but employing Mesa 21.0-devel from the likes of Oibaf PPA for having newer Intel Iris Gallium3D and ANV Vulkan driver support.
Linux 5.9.10 + Mesa 21.0-dev - Using the same Mesa 21.0-devel build but moving to Linux 5.9 as the latest stable kernel series at the moment.
Linux 5.10-rc6 + Mesa 21.0-dev - A look at the performance if using Mesa 21.0-dev but moving to Linux 5.10 Git. Linux 5.10 stable should be out next weekend and is the current stable series as well as being a Long Term Support release.
From there various GPU graphics and compute tests were carried out, some of the highlights of the testing includes:
For many of the compute-focused tests, the results were flat.
Linux 5.9+ was of faint benefit to some of the OpenGL gaming tests.
But the newer Mesa did appear to hurt Xonotic, albeit that game can run very comfortably still.
Mesa 21.0-devel did help out Unigine Superposition.
There were some minor improvements to find for Mesa 21.0-devel in the OpenGL synthetic benchmarks.
All the benchmarks in full plus more tests can be found via this OpenBenchmarking.org result file . But long story short the Tiger Lake Xe Graphics performance is quite good out-of-the-box on Ubuntu 20.10 but some minor uplift can still be found by pursuing the newer Linux kernel and Mesa, not to mention new Vulkan extensions and other non-performance feature work.